# Guidance Under Section 951 for Determining Pro Rata Share
> **IRS** · Final regulations. · Published 2005-08-25 · Effective 2005-08-25 · 70 FR 49864
## Document
- **Document number:** 05-16611
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 49864
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-08-25
- **Effective date:** 2005-08-25
- **Treasury docket:** TD 9222
## Abstract

This document contains final regulations under section 951(a) of the Internal Revenue Code (Code) that provide guidance for determining a United States shareholder's pro rata share of a controlled foreign corporation's (CFC's) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, and previously excluded subpart F income withdrawn from foreign base company shipping operations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/08/25/05-16611/guidance-under-section-951-for-determining-pro-rata-share)
---
*AI Analytics · CC0 1.0*